谈内部控制对会计信息质量的影响

发布时间：2018-05-09 09:27

  本文选题：内部控制 + 会计信息质量　； 参考：《商业经济研究》2016年22期

【摘要】：会计信息是企业与投资者之间的联系纽带,也是市场中信息使用者进行科学投资和管理决策的重要依据。会计信息质量的好坏在很大程度上关系着企业投资者的决策过程和决策结果,正是基于此,进一步强化会计信息质量建设,提升会计信息在投资者决策中的支撑作用具有重要意义。内部控制在不同发展阶段有着不同的内容和概念范畴,对于企业会计信息质量也有着不同的影响。
[Abstract]:Accounting information is not only the link between enterprise and investors, but also the important basis for information users to make scientific investment and management decisions in the market. The quality of accounting information is to a large extent related to the decision-making process and results of enterprise investors. It is based on this that the quality of accounting information is further strengthened. It is of great significance to enhance the supporting role of accounting information in investors' decision-making. Internal control has different contents and concept categories in different stages of development, and has different influence on the quality of enterprise accounting information.
【作者单位】： 吉林电子信息职业技术学院;
【分类号】：F275
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本文编号：1865479